Corporate Tax in Public Finance System of the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F46747885%3A24310%2F17%3A00004337" target="_blank" >RIV/46747885:24310/17:00004337 - isvavai.cz</a>

Výsledek na webu

<a href="https://sgemworld.at/ssgemlib/spip.php?article4775" target="_blank" >https://sgemworld.at/ssgemlib/spip.php?article4775</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.5593/sgemsocial2017/13/s03.019" target="_blank" >10.5593/sgemsocial2017/13/s03.019</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Corporate Tax in Public Finance System of the Czech Republic

Popis výsledku v původním jazyce

A significant source of public finance revenue is the tax collection existing in the territory of a particular country. From the point of view of the collection of public budgets, it is obvious that not only indirect taxes play an important role, but also some direct taxes. Corporate income tax is a stable component of the modern tax systems of the EU member states and forms a reliable income for public budgets. Its importance has evolved and changed over the years. When analyzing the significance of this tax, it is not possible to examine only the change in the tax rate itself, the partial provisions of the tax law which influence the structure of the calculation of the tax base, or subsequent tax liabilities. The article examines changes in the tax legislation on corporate income tax in the context of the development of this tax collection. Further, its importance for public budgets in the Czech Republic is investigated. The methods of analysis, comparison, induction and deduction were used in the article.

Název v anglickém jazyce

Corporate Tax in Public Finance System of the Czech Republic

Popis výsledku anglicky

A significant source of public finance revenue is the tax collection existing in the territory of a particular country. From the point of view of the collection of public budgets, it is obvious that not only indirect taxes play an important role, but also some direct taxes. Corporate income tax is a stable component of the modern tax systems of the EU member states and forms a reliable income for public budgets. Its importance has evolved and changed over the years. When analyzing the significance of this tax, it is not possible to examine only the change in the tax rate itself, the partial provisions of the tax law which influence the structure of the calculation of the tax base, or subsequent tax liabilities. The article examines changes in the tax legislation on corporate income tax in the context of the development of this tax collection. Further, its importance for public budgets in the Czech Republic is investigated. The methods of analysis, comparison, induction and deduction were used in the article.

Druh

O - Ostatní výsledky

CEP obor

—

OECD FORD obor

50206 - Finance

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2017

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů